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Chapter 20: Overseas Matters

Partnership Taxation 2019/20

Author:
David Whiscombe
Publisher:
Bloomsbury Professional
Law Stated At:
1 April 2019
Residence and domicile status Non-resident partners Partnerships controlled and managed abroad UK-resident partners – overseas profits and gains Partnerships which include a non-resident corporate partner Inheritance tax Double taxation relief European economic interest grouping Interests in UK land: disposals by non-residents ...

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